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Case Law Details

Case Name : Shriram Retail Holdings Pvt. Ltd. Vs DCIT (ITAT Chennai)
Appeal Number : ITA No.1252/Chny/2019
Date of Judgement/Order : 17/01/2022
Related Assessment Year : 2010-11
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Shriram Retail Holdings Pvt. Ltd. Vs DCIT (ITAT Chennai)

Forfeiture of convertible warrant would result into extinguishment of the right of the assessee to obtain a share. A share in a company is nothing but share in the ownership of the company. While the right of the assessee to share in the ownership of t

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